Madras High Court Case Commentaries

Presidency Towns Insolvency Act: Validity of Attachment Despite Execution Petition Withdrawal – Rm. Subramaniam v. N. Sundaram Iyer

Date: Sep 14, 1962

Presidency Towns Insolvency Act: Validity of Attachment Despite Execution Petition Withdrawal – Rm. Subramaniam v. N. Sundaram Iyer Introduction Rm. Subramaniam v. N. Sundaram Iyer is a pivotal...

Madras High Court Establishes Deemed Dividend Rule for Net Overdrawings Under Section 2(6A)(e) of the Income Tax Act

Date: Sep 13, 1962

Madras High Court Establishes Deemed Dividend Rule for Net Overdrawings Under Section 2(6A)(e) of the Income Tax Act Introduction The case of Commissioner Of Income-Tax, Madras v. K. Srinivasan And...

Distinguishing Between Present and Contingent Liabilities: Insights from Commissioner Of Income-Tax v Indian Metal And Metallurgical Corporation (1962)

Date: Sep 13, 1962

Distinguishing Between Present and Contingent Liabilities: Insights from Commissioner Of Income-Tax v Indian Metal And Metallurgical Corporation (1962) Introduction The case of Commissioner Of...

Deductibility of Expenditures from Share Income: Basantlal Gupta v. Commissioner Of Income-Tax

Date: Sep 12, 1962

Deductibility of Expenditures from Share Income: Basantlal Gupta v. Commissioner Of Income-Tax Introduction The case of Basantlal Gupta v. Commissioner Of Income-Tax, Madras (1962) serves as a...

Establishing the Validity of Limited Gifts in Joint Hindu Families: Analysis of Karuppa Gounder v. Palamammal

Date: Sep 6, 1962

Establishing the Validity of Limited Gifts in Joint Hindu Families: Analysis of Karuppa Gounder v. Palamammal 1. Introduction The case of Karuppa Gounder and Others v. Palamammal and Others,...

V. Ramanathan v. Commissioner of Income Tax: Defining 'Legal Representative' in Income Tax Law

Date: Sep 5, 1962

V. Ramanathan v. Commissioner of Income Tax: Defining 'Legal Representative' in Income Tax Law 1. Introduction The case of V. Ramanathan, Legal Representative Of The Estate Of Late K. Chidambara...

Interest Deductibility on Borrowed Capital for Share Investments: Insights from P.V. Mohamed Ghouse v. Commissioner Of Income-Tax

Date: Aug 21, 1962

Interest Deductibility on Borrowed Capital for Share Investments: Insights from P.V. Mohamed Ghouse v. Commissioner Of Income-Tax Introduction The case of P.V. Mohamed Ghouse v. Commissioner Of...

Limitation on Reassessment Under Section 34 Following Section 23A: Insights from Commissioner Of Income-Tax, Coimbatore v. Estate Of Late Sri N. Veeraswami Chettiar

Date: Aug 14, 1962

Limitation on Reassessment Under Section 34 Following Section 23A: Insights from Commissioner Of Income-Tax, Coimbatore v. Estate Of Late Sri N. Veeraswami Chettiar Introduction The legal landscape...

Exclusion of Lis Pendens upon Suit Abandonment under Section 52 of the Transfer of Property Act – Annammal and Others v. Chellakutti

Date: Aug 1, 1962

Exclusion of Lis Pendens upon Suit Abandonment under Section 52 of the Transfer of Property Act Annammal and Others v. Chellakutti Court: Madras High Court Date: July 31, 1962 Introduction The case...

Madras High Court Establishes Principles on Double Taxation and Partnership under Income Tax Law in T.N.K Govindaraju Chetty And Co. v. Commissioner Of Income-Tax

Date: Aug 1, 1962

Madras High Court Establishes Principles on Double Taxation and Partnership under Income Tax Law in T.N.K Govindaraju Chetty And Co. v. Commissioner Of Income-Tax Introduction The case of T.N.K...

Judicial Forbearance in Provident Fund Act Enforcement: Insights from T.R Raghava Iyengar And Co. v. Regional Provident Fund Commissioner

Date: Jul 28, 1962

Judicial Forbearance in Provident Fund Act Enforcement: Insights from T.R Raghava Iyengar And Co. v. Regional Provident Fund Commissioner Introduction T.R Raghava Iyengar And Co., Vessels Merchants,...

Distinguishing Dissolution and Reconstitution of Partnership Under Section 26A: Insights from Tyresoles (India) Calcutta v. Commissioner Of Income-Tax

Date: Jul 18, 1962

Distinguishing Dissolution and Reconstitution of Partnership Under Section 26A: Insights from Tyresoles (India) Calcutta v. Commissioner Of Income-Tax Introduction The landmark case of Tyresoles...

Legitimacy of Children in Void Marriages: Insights from Gowri Ammal v. Thulasi Ammal

Date: Jul 6, 1962

Legitimacy of Children in Void Marriages: Insights from Gowri Ammal v. Thulasi Ammal Introduction The case of Gowri Ammal And Another v. Thulasi Ammal (Minor) And Another, adjudicated by the Madras...

Liability of Retired Partners Without Public Notice: Analysis of The Central United Bank Ltd. v. B.A Venkatarama Naidu

Date: Jun 29, 1962

Liability of Retired Partners Without Public Notice: Analysis of The Central United Bank Ltd. v. B.A Venkatarama Naidu Introduction The case of The Central United Bank Ltd., Rajapalayam, Through Its...

Appealability of Alimony Orders Under Section 25 of the Hindu Marriage Act: A Comprehensive Analysis of D.S Seshadri v. Jayalakshmi

Date: Jun 28, 1962

Appealability of Alimony Orders Under Section 25 of the Hindu Marriage Act: A Comprehensive Analysis of D.S Seshadri v. Jayalakshmi Introduction The case D.S Seshadri v. Jayalakshmi adjudicated by...

Locus Standi of Interim Receivers to Set Aside Court Sale under Provincial Insolvency Act: Analysis of T.S Sailappan v. Subbiah Pillai

Date: May 5, 1962

Locus Standi of Interim Receivers to Set Aside Court Sale under Provincial Insolvency Act: Analysis of T.S Sailappan v. Subbiah Pillai Introduction The case of T.S Sailappan v. Subbiah Pillai And...

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